FARM ACCOUNTS. 229 



the age of four, and, in extreme cases, five or six years. We 

 can at any time find amusement and recreation going among 

 our hives on a warm day, when the bees are busy, listening to 

 their merry songs, and watching their gyral gambols ; for 

 although provided with a sting they never use it except in self- 

 defence, and we are satisfied if their habits were better under- 

 stood, future committees on bread and honey would have not 

 only a more pleasant but a more onerous duty to perform. 



Edmund Smith, Chairman. 



FARM ACCOUNTS. 



PLYMOUTH. 



An Essay by John H. Bourne. 



The importance of keeping an account of the income and 

 expenses of the farm, has not been fully estimated by the 

 majority of farmers. If they have dealings with their neighbors, 

 they keep some record of it, but they cannot tell how the 

 account stands with their farm. They do not know whether 

 there is more profit in raising hay or corn, or whether any crop 

 pays. 



It is not always advisable to take note of the expenses of every 

 field, yet it is often well to see what it costs to raise a crop of 

 grain, roots, &c., in order to judge of the comparative value of 

 each. 



Some farmers are deterred from keeping a record of their 

 receipts and expenditures, from the belief that it is too compli- 

 cated for them ; others, that it will take too much time ; a few, 

 because of their unwillingness to attend to any intellectual labor ; 

 and others still, because they do not feel its importance. 



It is important for all, and practicable for every one, that can 

 write and is acquainted with the fundamental rules of arithmetic. 

 No man should consider that he has reached that degree of 

 perfection which entitles him to take rank with number one 

 farmers, unless he keeps accurate accounts with his farm ; and 



